Measures for the Collection and Use of the Employment Security Funds for the Disabled
· Document Number：Order No. 206  of the General Office of the State Administration of Taxation
· Area of Law： Civil Law Taxation
· Level of Authority： Departmental Regulatory Documents
· Date issued：11-04-2015
· Effective Date：11-04-2015
· Issuing Authority： State Administration of Taxation
· Status： Effective
Notice of the General Office of the State Administration of Taxation on Conscientiously Implementing the Measures for the Collection and Use of the Employment Security Funds for the Disabled
(Order No. 206  of the General Office of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning:
Recently, three ministries and commissions, namely, the Ministry of Finance, the State Administration of Taxation and the China Disabled Persons' Federation jointly issued the Measures for the Collection and Use of the Employment Security Funds for the Disabled (No. 72 , Ministry of Finance, hereinafter referred to as the “Measures”). In order to ensure the effective implementation of the Measures, you are hereby notified of the relevant work concerning tax authorities' conscientious implementation of the collection and payment of the employment security funds for the disabled as follows:
I. Making elaborate organization to ensure smooth implementation
Regulating the collection of the employment security funds for the disabled is of great importance to promoting the employment of the disabled and safeguarding the rights and interests of the disabled. The tax authorities of all localities shall attach great importance to this work, conscientiously implement the spirit of the Measures, effectively organize the implementation thereof, and insist on unified collection and administration of taxes and premiums; and take an initiative to develop specific implementation measures in conjunction with local public finance departments and the China Disabled Persons' Federation in light of the actual circumstances of the local areas, specify and break down work tasks, and implement post-based responsibilities. They shall further strengthen the interdepartmental coordination and cooperation and work connection so as to form resultant forces and ensure the smooth implementation of the Measures.
II. Regulating the process to improve the quality and efficiency of collection and payment
The tax authorities of all localities shall regulate the processes for collection and payment as well as inspection in strict accordance with the Measures so as to ensure that the employment security funds for the disabledare timely paid into the treasury in full amount; and shall strengthen coordination with local employment service institutions for the disabled so as to obtain thenumber of the disabled people employers have actually employed and other information in a timely and integrate manner. All localities shall collect and pay security funds by means of networking among public finance departments, tax authorities, treasuries and banks, and the building of the system for the networking among public finance departments, tax authorities, treasuries and banks in areas where the networking conditions are temporarily not met shall be accelerated.
Security funds shall be paid generally on a monthly basis. A transitional period shall be set for the localities if the conditions are not satisfied for the time being. Payment shall be made at the original frequency during the transitional period and be made on a monthly basis after the end of the transitional period.
III. Optimizing services to facilitate payers
The tax authorities of all localities shall, in consideration of the“Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs,” publicize the relevant policies on the payment of the employment security funds for the disabled people by taking full advantage of the various media, and prepare service guidelines, business flow charts and policy publicity materials; shall strengthen the relevant business training for tax cadres, and make cadres familiar with the operation procedures; and shall optimize services and simplify the payment procedures so as to further facilitate payers.
IV. Strengthening supervision to ensure the security of funds
The tax authorities of all localities shall strengthen supervision and administration of funds, and collect funds in strict accordance with the scope, objects and standards of collection of security funds as prescribed in the Measures. At the same time, the process for collection of security funds shall be strictly regulated and inspected so as to ensure the fund security in the collection link.
All localities shall, prior to November 20, 2015, submit the information on the implementation of the Measures by their local areas to the State Administration of Taxation (Department of Income Tax). Submission path: FTP: Department of Income Tax/Division of the Administration of Collection of Social Insurance Premiums/Submission of the Information on Whether the Security Funds for the Disabled are Put in Place. All problems found during the implementation of the Measures shall be reported in a timely manner.
General Office of the State Administration of Taxation
November 4, 2015